Ananta Synthetic Innovations Vs State of Gujarat
Date: July 11, 2024
Subject Matter
Geo Membrane for Waterproof Lining fabrics aka 'Pond Liner' is classifiable under CTH '5911 10 00' attracting 12% GST. AAR ruling set-aside
Summary
The petitioner, a partnership firm manufacturing Geo Membrane Fabrics, challenged the classification of their product for GST purposes as being taxable at a higher rate of 18% under HSN Code 39269090 (plastic articles) instead of the lower rate of 12…
FULL TEXT OF THE JUDGMENT/ORDER OF GUJARAT HIGH COURT 1. Heard learned advocate Mr. Paresh M. Dave for the petitioner and learned advocate Ms. Hetvi Sancheti for the respondent No.2. 2. Rule returnable forthwith. Learned advocate Ms. Hetvi Sancheti waives service of notice of Rule on behalf of respondent No.2. 3. Having regard to the controversy involved which is in a narrow compass, with the cons…